Optimal Provision of Public Goods with Rank Dependent Expected Utility
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Forfattere:
Eide, Erling
År:
2003
Referanse:
Memorandum
Nummer i serie: 3
Sammendrag (engelsk)
In this paper the theory of rank-dependent expected utility (RDEU) is substituted for the theory of expected utility (EU) in a model of optimal provision of public goods. The substitution generalizes the Samuelson rule, previously modified to include deadweight loss and tax evasion loss.
Nøkkelord:
Tax evasion, optimal taxation, rank dependent expected utility
JEL:
D81, H21, H26.
Prosjekt info:
Oppdragsgiver: SkattedirektoratetOppdragsgivers prosjektnr.:
Frisch prosjekt: 2411 - Svart økonomi i Norge
Kontakt:
erling.eide@jus.uio.no.
Finansiering:
Norwegian Tax Administration (Skattedirektoratet)